Court Orders Fresh Adjudication as Tax Refund Rejection Lacked Hearing, Deems Original Order Legally Non-Existent.

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....Refund of ITC on export of goods - Petitioner repeatedly followed-up with the Department - copy of the said refund rejection order is not available in the record of the Department. Admittedly, no opportunity of hearing has been granted to the Petitioner before passing of the purported order of rejection of refund. - Sunch order is non-est in the eye of law being a non-existing order - Matter restored back for fresh adjudication - HC....